# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 50

Extent: E+W+S+N.I.

In Part 10 (audit requirement)—
(a) in regulation 34 (exemption from audit: small LLPs), in the modified section 478(a), for “regulated market in an EEA State” substitute “ UK regulated market ”;
(b) in regulation 34A (exemption from audit: qualifying subsidiaries), in the modified section 479A—
(i) in subsection (1)(b), for “an EEA State” substitute “ any part of the United Kingdom ”;
(ii) in subsection (2)(c), for sub-paragraph (i) substitute—
“(i) if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”;
(c) in regulation 34A, in the modified section 479C(2)—
(i) for paragraph (b) substitute—
“(b) the registered number (if any) of the parent undertaking,”;
(ii) omit paragraph (c).

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/50 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.